M/S. Tvs Motor Company Ltd vs Cce, Chennai on 21 April, 2008
4. On careful consideration of the submissions made and perusal of the records, I do find that the CA has specifically stated that the services rendered by the service providers are towards repair of compound walls of factory at various places of their chemical plant. On specific query from the Bench sample invoices were produced, on perusal of which it is noticed they are for repair of plant and building. It cannot be said that the repairs of the plant are ineligible for Cenvat Credit as definition as Input Service excludes availment of Cenvat Credit in respect of the construction of new factory premises. These are the findings recorded by the First Appellate Authority in Para 5. I find that the Ld Counsel was correct in submitting the issues is squarely covered by the case of TVS Motor Company Ltd vs CCE 2017(11)TMI.29 in the appellants favour.